Research association approval for scientific research permits tax-deduction compliance with prescribed reporting and donor certificate requirements. Tea Research Association, Kolkata, is approved as a Research Association for Scientific Research for assessment years 2027-28 to 2031-32, subject to compliance with the Income-tax Rules. The association must prepare and deliver the prescribed annual statement for donations in the specified form to the authorised income-tax authority by 31 May following the financial year, may file correction statements, and must furnish donors with the prescribed certificate specifying donation particulars within the time and manner required by the rules.